WCO classification path

  1. Chapter25Salt; sulphur; earths; stone
  2. Heading2513Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
  3. Subheading251320- Emery, natural corundum, natural garnet and other natural abrasives
  4. National25132000- Emery, natural corundum, natural garnet and other natural abrasives

25132000

"- Emery, natural corundum, natural garnet and other natural abrasives"

HS code 25132000 (Chapter 25 "Salt; sulphur; earths; stone"; Heading 2513 "Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated"; Subheading 251320 "- Emery, natural corundum, natural garnet and other natural abrasives") under the Vietnam tariff schedule classifies "- Emery, natural corundum, natural garnet and other natural abrasives". Vietnam customs apply MFN rate of 4.5, Preferential rate 3. Statutory unit of measure: kg. This commodity is subject to 1 import regulation or restriction; see compliance section below. 22 free trade agreement preferential rates are available for this code.

Tariff Schedule

ClassificationRate
MFN 税率
MFN rate
4.5
优惠税率
Preferential rate
3
增值税
VAT
10/8

FTA Preferential Rates

22 agreements available · certificate of origin required

AgreementRate
ACFTA0%
ATIGA0%
AJCEP0%
VJEPA0%
AKFTA0%
AANZFTA0%
AIFTA0%
VKFTA0%
VCFTA0%
VN-EAEU0%
CPTPP0%
AHKFTA0%
EVFTA0%
UKVFTA0%
VN-LAO0%
RCEP-A0%
RCEP-B0%
RCEP-C0%
RCEP-D0%
RCEP-E0%
RCEP-F0%
VIFTA2.1%

Compliance & Controls

1 import regulation, restriction, or permit requirement

DM HH mua bán, trao đổi qua cửa khẩu phụ, lối mở biên giới của thương nhân

42/2019/TT-BCT, 33/2025/TT-BCT
Regulated

HS-6 prefix 2513.20 across other jurisdictions

25132000 · - Emery, natural corundum, natural garnet and other natural · Vietnam · Treayo · 全球关税